1. Characteristics of the case
1. Features of the cause of action: focusing on crimes of disrupting the socialist market economic order and crimes against property. A total of 12 crimes were involved (see the figure below for details), including 36 cases of illegally absorbing public deposits, 5 cases of duty embezzlement, 4 cases of falsely issuing special invoices for value-added tax and 2 cases of fund-raising fraud.
Common crimes of CFO
Note: 1: The data comes from Waco Advanced Database, and the retrieval range is 2012.3-2019.9;
Note 2: Others are crimes of corruption, bribery, illegal business operation, fraud, abuse of power by state-owned company personnel, defrauding loans, helping to destroy evidence and extortion.
2. Characteristics of penalty application: (1) The main penalty is fixed-term imprisonment and fine; (2) The penalty application rate is high, and the probation application rate is low; (3) The term of imprisonment is short, except for the crime of fund-raising fraud, most of them are fixed-term imprisonment of less than five years; (4) The amount of fines is closely related to the amount involved, so the range is relatively large.
Punishment of the Chief Financial Officer
3. The forms of crimes are quite different due to different charges. In stakeholder crimes, such as the crime of illegally absorbing public deposits, the chief financial officer often appears as an accomplice; Most of the unrelated crimes, such as the crime of duty embezzlement and the crime of falsely issuing special invoices for value-added tax, are personal crimes committed by the chief financial officer.
2. The cause of the incident
1. Weak awareness of prevention and control of criminal legal risks. Taking the case of illegally absorbing public deposits as an example, it is difficult for the chief financial officer to have a clear understanding of the legality of the company's business activities. Once the company is involved in punishment, the chief financial officer will follow suit.
2. The financial system of the company involved is not perfect. Taking the crime of duty embezzlement as an example, the chief financial officer mostly takes advantage of his position to seize the loopholes in the company's financial management and take the company's property for himself.
3. "risk" illegal crimes for the benefit of the unit. In the case of falsely issuing special invoices for value-added tax, the chief financial officer falsely issued a large number of special invoices for value-added tax, knowing that there are tigers in the mountains and favoring tigers in the mountains, under the explicit or implicit instructions of the boss of the unit.
3. Typical cases
1. Crime of illegally absorbing public deposits: The chief financial officer assisted in fictional investment and development projects that were unable to perform their duties and publicized them to the public through unspecified channels.
Liu Mingming and other cases of fund-raising fraud and illegal absorption of public deposits
During the period from 20 13 to 20 14, the defendant Liu Mingming (as the chief financial officer) and others, with the approval of the relevant state departments, fictionalized investment projects such as shantytown renovation around the railway station in Yuwangtai District, Kaifeng City, Henan Province in the name of Huatai Huitong (Beijing) Equity Investment Fund Management Co., Ltd., with an annualized rate of return of 65,438+065,438+0%.
After trial by the court, the defendant Liu Mingming was convicted of illegally absorbing public deposits, sentenced to 10 years' imprisonment, deprived of political rights for two years, and fined 500,000 yuan.
2. Crime of duty embezzlement
Li Yifei occupation case
It was found through trial that the defendant Li Yifei started to work in Ebiya Company on June 5438+065438+ 10/2007 as the financial control manager of China Business Department. 20 12, 1 1 has served as the company's chief financial officer. During the period of 2065438+March 2002, the defendant Li Yifei booked a trip to the United States for eight people with relatives and friends through a travel agency, and took advantage of his position to instruct the financial personnel to pay RMB 104057 yuan from Ebia Company for taking relatives and friends to the United States. 2065438+In March, 2002, the defendant Li Yifei asked S×××, vice president of finance of Yiyuan Biya Company, and was granted reimbursement of travel expenses of 880.67 euros. Defendant Li Yifei increased the reimbursement amount by modifying the e-mail and embezzled RMB 222,556.75. During May 201February, the defendant Li Yifei asked SX for instructions and was allowed to reimburse the business expenses of 1764.26 euros and 1323520 won. Defendant Li Yifei increased the reimbursement amount by modifying the e-mail and embezzled RMB 372,697.37. From March 20 1 1 to March 20 13, the defendant Li Yifei took advantage of his position to buy commodity invoices in a department store, and reimbursed them in the name of office supplies, embezzling RMB 29 1 182.7 yuan from his unit.
After trial by the court, the defendant Li Yifei was convicted of corruption and sentenced to seven years and six months in prison.
3. Crime of falsely issuing special VAT invoices
Liang Fengling falsely made out special invoices for value-added tax.
It was found through trial that the defendant Liang Fengling served as the financial controller of the defendant units Beijing Donglian Mutual Information Technology Co., Ltd., Beijing Haoying Chihua Intelligent Technology Co., Ltd. and Beijing Oriental Tai Sen Science and Technology Development Co., Ltd. around 2008. In order to make the three units pay less taxes, Liang Fengling met Yuan (sentenced) and discussed buying false special VAT invoices from Yuan. From August 20 13 to May 20 16, Liang Fengling falsely issued 300 special VAT invoices for the three defendants through Yuanmou, Haidian District, knowing that the three defendants had no real business dealings with Beijing Hengtai Siyuan Technology Co., Ltd. and Hengjia Zhonghe (Beijing) Trading Co., Ltd., with a total face tax of 6824657.77 yuan. All the above invoices have been used.
After trial by the court, the defendant Liang Fengling was convicted of falsely issuing special invoices for value-added tax and sentenced to eight years in prison.
4. Crime of fund-raising fraud
Yu Ping's fund-raising fraud case
Defendant Yu Ping (Chief Financial Officer) and others illegally raised RMB 654.38+0.9 billion from May 438+00, 1965 to February 438+02, 1965 in xing shou town (Yanshou Town), Tiantongyuan and other places in Changping District, Beijing, in the name of developing Taoyuan eco-tourism project in Shi Sheng, Beijing, with high interest rates as bait, and most of the raised funds were used for non-production and operation. Among them, the defendant Yu Ping, as the chief financial officer of the company, was responsible for the company's finance, and the investment funds were deposited in his personal account. After the fund-raising participants' investment expired, they sorted out the expired contracts and made financial statements. The defendant participated in the fraud of RMB 654.38+39 billion.
After trial by the court, the defendant Yu Ping committed the crime of fund-raising fraud, sentenced to life imprisonment, deprived of political rights for life, and confiscated all personal property.